The influence of corporate income taxes on investment location : evidence from corporate headquarters relocations
Year of publication: |
2022
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Authors: | Chow, Travis ; Huang, Sterling ; Klassen, Kenneth J. ; Ng, Jeffrey |
Published in: |
Management science : journal of the Institute for Operations Research and the Management Sciences. - Hanover, Md. : INFORMS, ISSN 1526-5501, ZDB-ID 2023019-9. - Vol. 68.2022, 2, p. 1404-1425
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Subject: | corporate tax rate | headquarters relocation | state apportionment system | Körperschaftsteuer | Corporate income tax | Betriebliche Standortwahl | Firm location choice | Multinationales Unternehmen | Transnational corporation | Unternehmensbesteuerung | Corporate taxation | Unternehmenszentrale | Corporate headquarters | Ländersteuer | State tax |
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